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Course Criteria
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3.00 Credits
Restricted to students admitted to the McCombs School of Business Honors Program. Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Three lecture hours a week for one semester. Accounting 311 and 311H may not both be counted. Prerequisite: Twenty-four semester hours of college credit; Management Information Systems 310 or a score of at least 79 on the Computer Proficiency Test; and credit or registration for Business Administration 324 or 324H.
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3.00 Credits
Restricted to students in the McCombs School of Business. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Three lecture hours a week for one semester. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311 or 311H.
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3.00 Credits
Restricted to students admitted to the McCombs School of Business Honors Program. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Three lecture hours a week for one semester. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311 or 311H, and credit or registration for Business Administration 151H.
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3.00 Credits
Restricted to students in a business major. Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis. Three lecture hours a week for one semester. Accounting 326 and 380K (Topic 1: Financial Accounting Standards and Analysis I) may not both be counted. Offered on the letter-grade basis only. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C- in each.
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3.00 Credits
Restricted to students in a business major. Study of financial statements and their related footnotes; tools and procedures common to financial statement analysis; the relationships among business transactions, environmental forces (political, economic, and social), and reported financial information; and how financial statement information can help solve certain business problems. Three lecture hours a week for one semester. Prerequisite: Accounting 326 with a grade of at least C-.
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3.00 Credits
Restricted to students in a business major. The origination, processing, reporting, and use in business operations of accounting information for management purposes. Three lecture hours a week for one semester. Only one of the following may be counted: Business Administration 380E, 382T, Accounting 329, 359, 387 (Topic 1: Introduction to Managerial Accounting), 287 (Topic 5: Performance Management and Control). Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C- in each.
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3.00 Credits
Restricted to students in a business major. Focuses on students' career goals through academic discussion and evaluations, while placing students in professional internships with public and private enterprises. Internship and discussion hours to be arranged. Only one of the following may be counted toward the Bachelor of Business Administration: Accounting 353J, Business Administration 353H, Finance 353, Management 353, Management Information Systems 353, Marketing 353, Operations Management 353. May not be counted toward the student's major requirement. Offered on the pass/fail basis only. Prerequisite: Completion of forty-five semester hours of college coursework and consent of the departmental internship coordinator.
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3.00 Credits
Restricted to students admitted to the integrated approach to the Master in Professional Accounting. The role of taxes in contemporary society and their impact on individuals and business. Three lecture hours a week for one semester. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11: Introduction to Taxation). Offered on the letter-grade basis only.
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3.00 Credits
Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations. Three lecture hours a week for one semester. Offered on the letter-grade basis only.
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3.00 Credits
Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Information quality assurance, auditing, and control, considered from the perspective of a business manager who must decide the type and amount of assurance to acquire. Three lecture hours a week for one semester. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4: Introduction to Assurance Services). Offered on the letter-grade basis only. Prerequisite: Accounting 356 or the equivalent.
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